Correct option is B
Logic: The pattern alternates between -2 and +1 for each letter.
TEA → RFY:
T → R (T is the 20th letter, R is the 18th letter, so -2)
E → F (E is the 5th letter, F is the 6th letter, so +1)
A → Y (A is the 1st letter, Y is the 25th letter, so -2)
COFFEE → APDGCF:
C → A (-2)
O → P (+1)
F → D (-2)
F → G (+1)
E → C (-2)
E → F (+1)
Now applying the same pattern to SUGAR:
S → Q (-2)
U → V (+1)
G → E (-2)
A → B (+1)
R → P (-2)
Thus, SUGAR is coded as QVEBP.
Correct answer is (b) QVEBP